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近些年来,我国中小企业如雨后春笋般不见其增,日有所长,同时又作为中国国民经济发展不可忽视的中坚力量,作用越来越大。然而,中小企业由于管理水平和专业人才的缺失、预算评价考核体系不完善、对预算管理制度的认识不到位等诸多薄弱环节的忽视,导致了大多中小企业顶不住现如今严峻的市场压力,支离破碎。因此,加强我国中小企业的预算管理及财务控制是当下企业管理人高度重视的问题。
In recent years, the small and medium-sized enterprises in our country have not seen any increase in their numbers and have their own strengths. At the same time, they have played an increasingly important role as the backbone that can not be ignored in the development of the national economy in China. However, due to the lack of management level and professionals, the imperfect budget appraisal system and the lack of understanding of the budget management system, SMEs have led to the fact that most small and medium-sized enterprises are unable to withstand the severe market pressure nowadays. Fragmented Therefore, to strengthen the budget management and financial control of SMEs in our country are the problems that the business managers attach great importance to at present.